50% reduction

Income tax: capital gains: how is a distribution of the 'exempt' 50% component of a capital gain attributable to goodwill (as worked out in accordance with paragraph 47(1A)(b) of the Income Tax Assessment Act 1936 ('the 1936 Act')) treated for the purposes of:(a) sections 47 and 44 of the 1936 Act; and (b) the capital gains provisions in the Income Tax Assessment Act 1997 ('the 1997 Act'); when a company's business ends and the capital gain is distributed to shareholders by a liquidator in the course of winding up the company?

Income tax: capital gains: small business concessions: is the part of a payment which is a small business 50% reduction amount a non-assessable part under CGT event E4 in section 104-70 of the Income Tax Assessment Act 1997?